Case law

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9 I. & N. Dec. 585 · Board of Immigration Appeals · Jul 1, 1962

The reports of investigation by the Immigra- tion and Naturalization Service and the probation officer clearly indicate that a favorable exercise of the discretion contained in section 212(c) is warranted in the respondent's … Our prior dis- cussion clearly establishes that he respondent is qualified under section 241(f) for an exemption from deportation on a charge laid under section 241(a) (1) (8 U.S.C. 1251(a) (1) in that at the time of his

Houston v. Commissioner

33 B.T.A. 237 · United States Board of Tax Appeals · Oct 18, 1935

It is axiomatic that one claiming immunity from the imposition of a tax must bring himself clearly within the exemption. Has petitioner done so? … That circumstance was not considered sufficient in the Haight case, supra, to establish the relationship of *241 employer and employee and we do not believe tliat it should be deemed sufficient in this case.

Estate of Howard v. Commissioner

91 T.C. 329 · United States Tax Court · Aug 23, 1988

Furthermore, the legislative history of section 2056(b)(7) clearly indicates that “qualified terminable interest property” must meet the requirements of section 20.2056(b)-5(f), Estate Tax Regs. See H. … This will, in turn, establish whether petitioner is entitled to a credit for taxes paid on previously transferred property under sec. 2013.

Gram v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 15, 2022

Levin concluded that Prong I was “clearly” established in “[t]he fact that her symptoms began within 2 weeks of the vaccination and they all biologically plausibly related to cytokine reactions satisfies the 1st first signs … “Clearly, you have a lower seizure threshold if you’re actually having seizure activity.” Tr. 68.

Carroll v. United States

67 Fed. Cl. 82 · United States Court of Federal Claims · Jul 29, 2005

Under either approach, the statutes identified by the plaintiffs are clearly not money-mandating. A. … appropriate to waivers of sovereign immunity.”

Gluck v. United States

84 Fed. Cl. 609 · United States Court of Federal Claims · Nov 14, 2008

with the [IRS] before suit can be brought, and establishes strict timeframes for filing such a claim.” … Section 7422(a), which waives the federal government’s sovereign immunity from tax refund suits, Chi. Milwaukee Corp. v.

Jungers Sole Proprietorship v. Commissioner

78 T.C. 326 · United States Tax Court · Mar 3, 1982

Such purpose was clearly not frustrated by the arrangement made by Mr. Jungers. … Such language clearly contemplated that a plan was not to be disqualified because it contained a provision authorizing a participant to transfer his benefits to another qualified plan.

White Mountain Apache Tribe v. United States

20 Cl. Ct. 371 · United States Court of Claims · May 9, 1990

The law is unequivocal that absent a statute expressly providing for the payment of interest, separate from a general waiver of immunity to suit, the United States is immune from an award of interest as damages. 28 U.S.C. … Exercise of that authority within the parameters established by the Act calls for the production of money.

Preemptive Effect of Defense Production Act Order on State Law

Department of Justice Office of Legal Counsel · Mar 3, 2026

“This mechanism is shown most clearly in cases involving ‘conflict preemption.’” Murphy, 584 U.S. at 478. … Such immunity 11  50 Op.

Draeger Shipping Co. v. United States

13 Ct. Cust. 419 · Court of Customs and Patent Appeals · Jan 18, 1926

It is evident that he was testifying from his experience as an examiner, but made no attempt to qualify as a trade witness. … It is apparent from tbe decision that the court below again held, as .it held in the Wanamaker case, supra, that the commercial meaning established in the Seward case, supra, was binding upon it in this case and established

Agarwal v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 23, 2020

I conclude that petitioners have established these injuries and causation-in-fact. … Petitioners have established Althen prong three. V.

Railway Logistics International v. United States

103 Fed. Cl. 252 · United States Court of Federal Claims · Jan 17, 2012

His said that he performed some work on the contracts, but $300,000 for his services was clearly an overstatement. … Plaintiff does not qualify for treble damages pursuant to the False Claims Act because “damages” are calculated according to the number of fraudulent claims that are paid by the Government.

Jessie Contreras v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 19, 2013

The Secretary has, however, clearly and consistently maintained her position that the exact diagnosis of Mr. … Her background in neurology makes her more qualified to render an opinion about the cause of a neurologic disease. In addition, Dr.

McEaddy v. United States

152 Ct. Cl. 311 · United States Court of Claims · Jan 18, 1961

We agree with the Trial Commissioner that the evidence fails to establish arbitrary or capricious action by the Board or that its findings were clearly erroneous. … The incidents themselves are established by the record, but it was not established that the defendant was arbitrary or capricious or clearly erroneous in determining plaintiff’s arthritic condition to be the product of a

Smith v. Commissioner

10 T.C. 701 · United States Tax Court · Apr 28, 1948

The record in this case, we think, rather clearly establishes that the deduction here sought by petitioner is not allowable under the provisions of either section 23 (e) (1) or section 23 (e) (2) of the Internal Revenue Code … The circumstances of the loss fail to qualify it for deduction as an “other casualty,” for it has been held that in construing the meaning of that term the rule of ejusdem generis is applicable and in order that a loss may

Duncan v. United States

667 F.2d 36 · United States Court of Claims · Dec 2, 1981

Mitchell did, however, give overall guidance as to the interpretation and application of statutes said to waive federal immunity from suit. … clearly left unfulfilled.

Aviation & General Insurance Company, Ltd. v. United States

121 Fed. Cl. 206 · United States Court of Federal Claims · May 26, 2015

In 1996, amendments to the Foreign Sovereign Immunities Act (“FSIA”) lifted Libya’s sovereign immunity in relation to its state sponsorship of terrorism. Id. ¶ 37. … Thus, the Court declines to give weight to these cases in determining what qualifies as property under the Takings Clause.

Cordova v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 2, 2021

furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly … In attempting to establish entitlement to a Vaccine Program award of compensation for a Non–Table claim, a petitioner must satisfy all three of the elements established by the Federal Circuit in Althen v.

Montgomery v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 18, 2019

Regardless of some limitations on the legibility of the notes, the entries clearly show that the author was assessing Ms. Montgomery as suffering from GBS. … Whitton explained that duration is especially important here because a release of cytokines is part of the innate immune system’s response, i.e., the body’s short-term immune 5 Exhibit N: Gee et al., Monitoring

Immunity of Smithsonian Institution From State Insurance Laws

Department of Justice Office of Legal Counsel · Apr 25, 1997

We are advised that the Smithsonian is now considering the establishment of a gift annuity program as a funding resource. … In so holding, the Court reasoned that an entity qualifies as “ what the Constitution regards as the Govern­ ment” if it is government-created and government-controlled. Id. at 392.